, Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10&destination=/virtual-volumes/volume-images/volume_data-E326-9-10/REX01666?image_number=75){kind=link}
Volume contents
- 1 - 1788-9 counties , Lanarkshire
- 29 - 1788-9 counties , Midlothian
- 71 - 1788-9 counties , Moray
- 75 - 1788-9 counties , Nairnshire
- 77 - 1788-9 counties , Orkney
- 79 - 1788-9 counties , Peeblesshire
- 85 - 1788-9 counties , Perthshire
- 93 - 1788-9 counties , Renfrewshire
- 109 - 1788-9 counties , Ross-shire
- 113 - 1788-9 counties , Roxburghshire
- 129 - 1788-9 counties , Selkirkshire
- 133 - 1788-9 counties , Stirlingshire
- 145 - 1788-9 counties , Sutherland
- 147 - 1788-9 counties , West Lothian
- 155 - 1788-9 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | Carriage horses <br>(10s each) | Saddle horses <br>(10s each) | Duty |
|---|---|---|---|---|---|
| 1788 | Auldearn Parish | ||||
| 3 Sep 1788 | Miss Brodie of Leathen | 4 | 2 | 2 | £2.0.0 |
| Capt [Captain] Hugh Fraser | 1 | 1 | £0.10.0 | ||
| 5 | 2 | 3 | £2.10.0 | ||
| Calder Parish | |||||
| Mrs White Braklee | 1 | 1 | £0.10.0 | ||
| Capt [Captain] John Grant Achendown | 1 | 1 | £0.10.0 | ||
| Mr Alexander Grant Minr [Minister] | 1 | 1 | £0.10.0 | ||
| 3 | 1 | 2 | £1.10.0 | ||
| Ardclach Parish | |||||
| Mr Donald Mitchel Min [Minister] | 1 | 1 | £0.10.0 | ||
| 1 | 1 | £0.10.0 | |||
| Croy Parish | |||||
| Mrs Rose of Kilravoch | 2 | 2 | £1.0.0 | ||
| Capt [Captain] John Grant Pallanach | 1 | 1 | £0.10.0 | ||
| 3 | 2 | 1 | £1.10.0 | ||
| Parishes Collected | |||||
| Auldearn Parish | 5 | 2 | 3 | £2.10.0 | |
| Calder Parish | 3 | 1 | 2 | £1.10.0 | |
| Ardclach Parish | 1 | 1 | £0.10.0 | ||
| Croy Parish | 3 | 2 | 1 | £1.10.0 | |
| 12 | 5 | 7 | £6.0.0 |
Transcribe other information
NAIRN 4 [Page] 75 - 9
A Survey of the Carriage and Horse Tax. Arisin in the County
of Nairn from the 5th Aprile 1788 to the 5th Aprile 1789 By Patrick McDonald Survey [Surveyor]
Proof
12 horses @ 10/ [£0.10.0] each for a Year is £6.0.0
I Patrick McDonald Surveyor Aforsaid do hereby Certify that Upon
Careful examination of the foregoing Rates and duties on Carriage and
Sadle horses I find they Amount in whole to Six pound Sterling
And that I deliverd to Duncan Campbell Collector of Said duties of the
County of Nairn An exact duplicate of the Above Acctt [Account] dully
Examind And Compared with the forgoing which containd My Oath
that the Several Inhabitants were duly Served with requisitions and the
assessments Made Up from the lists and answers now in My possession
Sworn before me at Forres 2d Jan [2nd January] 1789 Patrick McDonald Surveyor
Alexander Grant J.P. [Justice of the Peace]
Scottish Exchequer (Tax Records), Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10
This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1788 until the 5th of April 1789.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).